The tariff classification of a “cooling pillow” from China.

N293162 January 16, 2018 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Marla Portillo Import Compliance Specialist HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a “cooling pillow” from China. Dear Ms. Portillo: In your letter dated December 21, 2017, on behalf of Traveling Breeze Leisure Products LLC, you requested a tariff classification ruling. Description and a sample were provided. The merchandise concerned is a dual fan cooling pillow, identified as the “Aero Chill Pillow.” The cooling pillow consists of an outer covering of polyester canvas-like material with a center mesh opening that allows for cool air upon the head, has foam padded bolsters at each corner, and has a padded insert upon which to rest one’s head. The cooling pillow has an on and off switch, and operates on four C-cell batteries. Internet information on substantially identical products indicates that the fan-cooled pillow can be used inside the house, laying poolside, camping, relaxing with the kids, and for relief of when the body feels over-heated. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in their appropriate order. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HS and are thus useful in ascertaining the proper classification of merchandise. See T.D. 89-90, 54 Fed. Reg. 35127 (August 23, 1989). Legal Note 1 (a) to Chapter 85, HTSUS, excludes at (a): Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person. Consistent with this exclusion, the ENs to heading 9404, HTSUS, provide that articles of bedding and similar furnishings remain classified in this heading whether or not they incorporate electric heating elements. Noting, Legal Note 1 (a) to Chapter 85, HTSUS, and the ENs to heading 9404, HTSUS, this office is of the opinion that articles of bedding and similar furnishings can have mechanical and electrical devices contained therein, when these devices are auxiliary, such as the adding of heat to or the cooling by air to cushions, throws and pillows, of which the primary functionality of these articles of bedding is to rest, relax or sleep. The text of heading 9404, HTSUS, provides that articles classified therein may be fitted with springs or stuffed or internally fitted with any material or stuffed with cellular rubber or plastics. The ENs clarify the meaning of stuffed or internally fitted with any material by listing materials such as cotton, wool, horsehair, down or synthetic fibers. See EN 94.04. Each of these exemplars of “materials” are basic, homogenous, stuffing materials. In line with HQ H267766 dated March 1, 2016, the “Aero Chill Pillow” is considered “stuffed” too, because it is internally fitted with a padded insert upon which to rest one’s head, and has side foam padded bolsters adding further comfort to one’s head when facing towards the right or left. Because the cooling by air of the merchandise concerned is secondary to the main purpose of the pillow which is to rest, relax and sleep, and the pillow is stuffed and internally fitted, it is our opinion that under GRI 1 the “Aero Chill Pillow” is provided eo nomine in heading 9404, HTSUS, for the heading itself is described as “Mattress supports; articles of bedding (for example … pillows) … stuffed or internally fitted with any material ….” The applicable subheading for the “Aero Chill Pillow” will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division